The Role of Indonesian Company Owners in Aggressive Tax Planning

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

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Research on the Role of Tax Planning in Preventing Corporate Tax Risks

Modern Management Forum ◽

10.18686/mmf.v4i4.2784 ◽

2020 ◽

Vol 4 (4) ◽

pp. 156

Author(s):

Yuting Guo ◽

Qiuping Ouyang ◽

Min Peng

Keyword(s):

Business Process ◽

Tax Planning ◽

Business Development ◽

Tax Burden ◽

Corporate Tax ◽

Laws And Regulations

<p>Paying taxes according to laws and regulations in the process of business development is an obligation of companies. It is a vital task for companies to reduce tax burden by reasonably applying laws, regulations and policies, which requires tax planning. This article explores the relevant contents of corporate tax planning and tax risks. Firstly, it briefly expounds tax risks and tax planning, then analyzes the causes of tax risks. Finally, the measures are put forward to avoid tax risks in the business process affecting the development of companies.</p>

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The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

The Accounting Review ◽

10.2308/accr-51137 ◽

2015 ◽

Vol 91 (1) ◽

pp. 179-205 ◽

Cited By ~ 48

Author(s):

Kenneth J. Klassen ◽

Petro Lisowsky ◽

Devan Mescall

Keyword(s):

Tax Compliance ◽

Tax Planning ◽

Internal Revenue Service ◽

Corporate Tax ◽

Tax Aggressiveness ◽

Big 4 ◽

Confidential Data ◽

Tax Preparer ◽

Tax Returns

ABSTRACT Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for the tax compliance function of the firm—the auditor, an external non-auditor, or the internal tax department—is related to the corporation's tax aggressiveness. We report three key findings: (1) firms preparing their own tax returns or hiring a non-auditor claim more aggressive tax positions than firms using their auditor as the tax preparer; (2) auditor-provided tax services are related to tax aggressiveness even after considering tax preparer identity, which supports and extends prior research using tax fees as a proxy for tax planning; and (3) Big 4 tax preparers, in particular, are linked to less tax aggressiveness when they are the auditor than when they are not the auditor. Our findings help policymakers and researchers better understand an important feature of tax compliance intermediaries; particularly, how the dual role via audits is related to observable corporate tax outcomes.

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The Changing Role of Auditors in Corporate Tax Planning

10.3386/w11504 ◽

2005 ◽

Cited By ~ 14

Author(s):

Edward Maydew ◽

Douglas Shackelford

Keyword(s):

Tax Planning ◽

Corporate Tax ◽

Changing Role

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Strategic responses in corporate tax planning using opportunity areas

Acta Innovations ◽

10.32933/actainnovations.40.3 ◽

2021 ◽

pp. 31-43

Author(s):

Mykola Bondar ◽

Oksana Portna ◽

Natalia Iershova Iershova

Keyword(s):

Positive Relationship ◽

Planning Process ◽

Tax Planning ◽

Strategic Responses ◽

Corporate Tax ◽

Corporate Planning ◽

Eu Member States ◽

Tax Management ◽

A Company

Using sampling for companies from EU member states and Ukraine, we find a significant and positive relationship between the company size and the amount of corporate taxes. We use questionnaires to determine the role of corporations in expanding the scope of tax management and discover an increased effect of corporate planning. Moreover, we offer a model of corporate tax planning considering the opportunity areas. This model determines the taxation framework for a company. We have developed a map to determine the degree of effective tax planning for a company. Finally, we use the functional-activity model of the tax planning process to substantiate the conclusion that the responsibility of the participants in such a process stipulates good business reputation. In general, our results suggest that corporate tax planning is an effective way to optimize tax liabilities.

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Are Socially Responsible Firms Less Likely to Expatriate? An Examination of Corporate Inversions

Journal of the American Taxation Association ◽

10.2308/atax-51790 ◽

2017 ◽

Vol 39 (2) ◽

pp. 43-62 ◽

Cited By ~ 5

Author(s):

Henry He Huang ◽

Li Sun ◽

Tong (Robert Yu

Keyword(s):

Stakeholder Theory ◽

Operating Performance ◽

Tax Planning ◽

Data Availability ◽

Socially Responsible ◽

Full Sample ◽

Planning Strategy ◽

Corporate Social ◽

Practical Implications

ABSTRACT This study examines whether corporate social responsibility (CSR) is related to the likelihood of corporate inversions, a legal tax-planning strategy. We use a full sample to test stakeholder theory and a risk management view of CSR. We find that firms with higher CSR performance are less likely to expatriate compared to firms with lower CSR performance. Although equity investors react positively to inversion announcements, we find that the reaction is less positive for firms with higher CSR ratings. These results are consistent with stakeholder theory. We do not find evidence that inversion firms experience significant improvements in operating performance after inversion. Overall, this study improves our understanding of the role of CSR in corporate expatriation decisions and has practical implications for a firm's stakeholders. Data Availability: Data are available from sources identified in the paper.

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THE INFLUENCE OF IMPLICIT TAX IN MAKING PROFITABLE FOREIGN DIRECT INVESTMENT DECISIONS: EVIDENCE OF INDONESIAN LISTED COMPANIES IN ALL SECTORS

Jurnal Akuntansi ◽

10.24912/ja.v19i2.94 ◽

2017 ◽

Vol 19 (2) ◽

pp. 192

Author(s):

Angelina Tiffany Iskandar ◽

Melinda Haryanto

Keyword(s):

Foreign Direct Investment ◽

Multiple Regression ◽

Direct Investment ◽

Stock Exchange ◽

Investment Decisions ◽

Listed Companies ◽

Positive Influence ◽

Tax Planning ◽

Significant Positive Influence

Tujuan dari penelitian ini adalah menguji apakah implicit tax memiliki pengaruh terhadap explicit tax dalam konteks Foreign Direct Investment untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel penelitian ini sebanyak 34 perusahaan, setelah dikurangi outlier sebanyak 6 data, sampel penelitian menjadi 130 data. Penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa implicit tax memiliki pengaruh positif yang tidak signifikan terhadap explicit tax. Hal ini disebabkan karena peranan dari perencanaan pajak dan friksi pasar di Indonesia yang memperlemah pengaruh tersebut.The aim of this study was to test whether the implicit tax has an influence on tax explicitly in the context of Foreign Direct Investment for the companies listed on the Indonesia Stock Exchange 2010-2013. The study sample as many as 34 companies, net of outlier as much as 6 data, the sample to 130 data. This study uses multiple regression. The results showed that the implicit tax that does not have a significant positive influence on the explicit tax. This is because the role of tax planning and friction market in Indonesia, which weakens the influence.

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Implikasi variabel fundamental keuangan terhadap manajemen laba: mampukah Corporate Social Responsibility sebagai variabel intervening

Jurnal Ekonomi MODERNISASI ◽

10.21067/jem.v16i1.5207 ◽

2021 ◽

Vol 17 (1) ◽

pp. 41-53

Author(s):

Sriyono Sriyono ◽

Anggraeni Dwi Fitria

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Size ◽

Tax Planning ◽

Capital Adequacy ◽

Earning Management ◽

Corporate Social ◽

The Relationship ◽

Intervening Variables

Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR) as an intervening variable. This research includes new research because using corporate social responsibility (CSR) intervening variables, the existence of intervening variables is expected to be able to test the mediating role of financial fundamental variables to strengthen this earning management. This study aims to find out the role of corporate social responsibility as a mediator of financial fundamental variables (capital adequacy ratio, firm size, and tax planning) on earning management. This research is quantitative research using data panel regression analysis techniques and path analysis using the Eviews Program. The population used in this study is all conventional banks listed on the Indonesia Stock Exchange, sampling techniques used are purposive sampling. The results found a relationship between CAR, firm size, tax planning, CSR with earning management and corporate social responsibility plays a role as mediation. The conclusion obtained in this study is corporate social responsibility is able to be mediating the relationship between CAR and earning management and corporate social responsibility is able to mediate the relationship between firm size to earning management.

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